Estate plans that are drafted imprecisely — or assembled piecemeal — unravel at the moments that matter most. At Morgan Legal Group, attorney Russel Morgan, Esq. coordinates every component of your plan as a single, legally coherent instrument, so your family never has to untangle avoidable errors under pressure.
What a Correct New York Estate Plan Looks Like
A statewide-compliant NY estate plan integrates four coordinated instruments:
| Instrument | Governing Law | Core Function |
|---|---|---|
| Last Will & Testament | EPTL §3-2.1 | Directs assets; requires two witnesses, testator signature at end |
| Revocable or Irrevocable Trust | EPTL Article 7 | Avoids probate; irrevocable form addresses Medicaid 5-year look-back & asset protection |
| Durable Power of Attorney | GOL §5-1513 | 2021 statutory short form; durable by default for financial decisions |
| Health Care Proxy | NY Public Health Law Art. 29-C | Appoints an agent for medical decisions — legally distinct from the POA |
Missing or mismatching any one layer exposes your estate to intestacy under EPTL Article 4, unnecessary probate delays, or loss of Medicaid eligibility. For estates approaching the 2026 New York exclusion of $7,350,000, specialist-level drafting is especially critical: estates exceeding $7,717,500 (the 105% cliff) lose the entire exemption under the NY estate tax and are taxed from dollar one at rates up to 16%.
We Serve All of New York State
Our practice covers every county — NYC boroughs, Long Island, Westchester, the Hudson Valley, and Upstate New York. Explore our statewide scope at /ny-statewide-guide/ or review individual instruments: wills, trusts, power of attorney, health care proxy, and NY estate tax planning.
Schedule Your Specialist Consultation
Book a 30-minute consultation with Russel Morgan, Esq. — and get your plan built correctly the first time.
Further reading from Morgan Legal Group: the New York estate planning guide.